Tax

Ritesh Kanodia, Partner at our Indian firm, Economic Laws Practice, shares his insights on the recent decision of the Karnataka High Court upholding the exemption of GST on annuity payments for road construction. According to him, the decision has put contractors into a dilemma of whether they...

Garrigues shares an overview of key changes regarding the waiver of the obligation to appoint a tax representative and to adhere to the electronic mailbox by taxpayers that adhere to electronic notifications in Portugal. On 8 July 2022, the Portuguese government approved Decree-Law n.º 44/2022,...

(i) Communication of VAT liquidation for the second quarter, which is delayed from 16 to 30 September. (ii) Intrastat communications, which are delayed from 25 of the months following the relevant period to the last day of the month following the relevant period.

Taxand is a global organisation of tax advisory firms. Each firm in each country is a separate legal entity responsible for delivering client services.

, has published the latest issue of its Atoz Insights, which provides an overview of key tax developments in Luxembourg, the EU, and the OECD.

The pandemic has led to the emergence of a new working trend bleisure work, where employees work remotely from beautiful locations. This cross-border activity raises a number of complex legal issues which a company should explore carefully. , provides an overview of the risks associated with this...

In an 8-1 decision, the Supreme Court of Canada dismissed the availability of equitable rescission to avoid unanticipated adverse tax consequences, even where such consequences were the direct result of the taxpayers’ reliance on long-accepted guidance from the Canada Revenue Agency. The Canadian...

On 11 May 2022, the European Commission published a Proposal for a Council Directive on laying down rules on a debt-equity bias reduction allowance and on limiting the deductibility of interest for corporate income tax purposes. According to the Proposal, taxpayers subject to corporate income tax...